PIs/PDs are responsible for timely monitoring of all expenses on sponsored projects, preferably no less frequently than monthly. In doing so, PIs/PDs need to be aware of expenditures that are not permissible, and expenditure behaviors that increase audit risk or risk of disallowed costs.

1. Expenses Before Official Award is Received and Spending Account Established
2. Expenses Before Official Sponsor-Approved Project Start Date (“Pre-Award”)
3. Budget Revisions
4. Sub-recipients, Consultants, and Service Providers
5. Extreme Increases or Decreases in Expenditure Rates
6. PAT and OS Termination Notice
7. Cost Transfers
8. Expenses Just Before a Project End Date
9. Extending a Project Beyond the Original End Date
10. Expenses After a Project End Date
11. Budget Balances and Expense Deficits